The targeting of conservative citizen organizations by the IRS should concern every American. As one of the most powerful federal agencies, the IRS can devastate associations of like-minded individuals, such as nonprofit Tea Party groups, that form a fundamental part of America’s political culture. Citizens use these groups not only to assert their views and opinions under the protection of the First Amendment, but also to advance the social welfare of the country. Government employees who willfully violate the tax code to retaliate against First Amendment–protected expression and activity should lose their jobs—at the very least—and federal law governing tax applications and returns should be strengthened by making IRS auditors personally liable for First Amendment–type violations and clarifying and simplifying the rules governing exemptions.